Any taxpayer seeking recovery of taxes, penalty, or interest paid under the provisions of § 10-59-8 or 10-59-9 may only recover such tax, penalty, or interest by following the procedures found in § 10-59-9.
S.D. Codified Laws § 10-59-18
Compliance with procedures for recovery of taxes paid pursuant to certificate of assessment
Applied in 1 court decision — leading case Tracfone Wireless, Inc. v. South Dakota Department of Revenue & Regulation (2010)
Most recently applied in Tracfone Wireless, Inc. v. South Dakota Department of Revenue & Regulation (January 2010)
Source: SL 1986, ch 111, § 18.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.